Eligible Dependant Claim in Canada - Ask a

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 My_question_is: Canadian-specific
Subject:        Eligible Dependant Claim
Expert:         taxman at centa.com
Date:           Friday December 10, 2004
Time:           08:48 PM -0800
Hello, I was recently audited by CCRA and they have disallowed my claim for
my son as an eligible dependant for the 2003 Tax Year.
His father (we are unmarried) have been living off and on for the past year
and not together although he does use our residence as our mailing address.
Do I have any recourse to challenge this reassessment as they are billing me
for over $1000.  Should I talk to someone at their offices, or contact an
accountant ( I do my own taxes).  Should I be able to claim my son somewhere
on my income tax!?  He is 1 year old.
Thank you for your time.
david ingram replies:
The paperwork looks like you were living together.  You will have a very
difficult time stating that you are not living together.  If it is
determined that you are, than the CRA is correct in its assessment.
However, you state the last year as the period you have been together off
and on.  To be considered a spouse, he or she must be the parent of the
child and you are living together or you have been living together for a
To protect your position, file a T400 which is a notice of objection. Then
get the rent receipts for your man's rent that he paid somewhere else.  If
there is proof of his having paid rent all year 2003 somewhere else and he
has phone and power bills as well, you will likely win.  But if his other
address is his parent's address and he does not have a phone or hydro bill,
you will not win.
And, if you were living together with a child  at Dec 31 2003, you will
generally be considered to be a common-law couple and not qualify for he
single or married exemption.
On the other hand, if he clearly had another residence at the end of 2003,
you should win.  The information you will have to show is:
*	when he changed his mailing address,
*	when did he give up his other residence
*	what address is his medical registered to and are you on his medical or is
he on yours?
*	what address is his car registered to and WHEN
*	what address is driver's licence registered to and WHEN?
If that was all at another address until 2004, you should win 2003.
File the Notice of Objection and do some more research.  Good Luck!
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